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BD. PUB., METH. CHURCH v. TAX COM.

239 Or. 65 (1964)

396 P.2d 212

BOARD OF PUBLICATION OF THE METHODIST CHURCH v. STATE TAX COMMISSION

Supreme Court of Oregon.

Reversed November 4, 1964.

Attorney(s) appearing for the Case

Gerald F. Bartz, Assistant Attorney General, Salem, argued the cause for appellant. With him on the briefs were Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

Randall S. Jones, Portland, argued the cause for respondent. With him on the brief was Frank Phelps, Portland.

Before McALLISTER, Chief Justice, and ROSSMAN, PERRY, SLOAN, O'CONNELL, GOODWIN and DENECKE, Justices.

REVERSED.

SLOAN, J.

It is necessary to decide, in this case, if plaintiff is exempt from Oregon corporation excise taxes as permitted by ORS 317.080(4). The Tax Court held that is was, the Commission appeals.

Plaintiff is a non-profit corporation organized under the laws of Illinois. Plaintiff is wholly owned and controlled by the Methodist Church. Plaintiff was organized by the Methodist Church to consolidate its printing, publishing and sales efforts...

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